Common parlance test confirms shaped and sized papad remains papad for GST classification.

Puri papad and unfried papad manufactured in different shapes and sizes were classified as papad under HSN 19059040. The ruling applied the common parlance test and examined the goods' ingredients, manufacturing process, market identity and end use, finding them to be thin cereal-flour preparations with spices, salt, oil and papadkhar, not ready for consumption in uncooked form. It held that the classification entry for papad covers papad by whatever name known, and that differences in shape or size do not change the essential identity of the product when its composition, process and use remain the same.

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Issues: Whether puri papad and unfried papad, manufactured in different shapes and sizes, are classifiable as papad under HSN 19059040.

Analysis: The product was examined with reference to its ingredients, manufacturing process, market identity and end use. The goods were found to be thin, wafer-like preparations made from cereal flours with spices, salt, oil and papadkhar, and not ready for consumption in their uncooked form. The classification entry for papad under Notification No. 02/2017-Central Tax (Rate) covers papad by whatever name it is known, except when served for consumption. The determination was guided by the common parlance test and the principle that shape or size does not alter the essential identity of papad when the ingredients, process and use remain the same.

Conclusion: The goods are papad and fall under HSN 19059040.

Final Conclusion: The ruling accepts the applicant's classification claim and treats the impugned goods as papad for GST classification purposes.

Ratio Decidendi: For tariff classification, the essential identity of a product is determined by its common parlance understanding, ingredients, process and use, and papad remains papad notwithstanding differences in shape or size if it is not served for consumption.

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